Roberto Corporation was organized on January 1, 2024. The firm was authorized to issue 88,000 shares of $5 par common stock. During 2024, Roberto had the following transactions relating to shareholders' equity. Issued 10,600 shares of common stock at $5.20 per share. Issued 20,400 shares of common stock at $9.90 per share. Reported a net income of $104,000. Paid dividends of $41,000. Purchased 2,500 shares of treasury stock at $11.90 (part of the 20,400 shares issued at $9.90). What is total shareholders' equity at the end of 2024? Multiple Choice $290,330 $331,330 $301,580 $292,930